National Repository of Grey Literature 60 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
Corporate income tax optimization in a selected company
Dušková, Monika ; Machytková, Jana (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis focuses on the optimization of corporate income tax. The importance of this thesis lies in reducing the tax liability of the selected company. First, some concepts related to the issue of taxation of legal entities, which are needed in other parts of this thesis, are explained. Then the selected company is introduced and is calculated its actual tax liability. The possibilities of tax liability optimization are presented in the last part of the thesis.
Revitalisation of rural brownfields
Dýr, Petr
The School of Architecture at the Faculty of Civil Engineering of the Brno University of Technology is one of the few in the Czech Republic that focuses on the education of students in the field of architecture of production buildings. The studio of production buildings, i.e. buildings of industrial, agricultural or otherwise determined technologies, builds on the theoretical basis that students acquire in previous lectures and seminars in the subjects Industrial Buildings and Rural and Agricultural Buildings. Here they will acquire the necessary awareness of the classical typology of architecture for production, which should contribute to the completeness of their education in building design. However, thanks to rapid technological development, manufacturing buildings are undergoing constant transformation. Who else but universities, which educate the professionals of the future, should respond to the new stimuli. That is why new themes are emerging in theory (ecology, renewable resources, conversion, brownfields, etc.) and in studio design, reflecting the needs of contemporary society. Rural agricultural brownfields have been the subject of the last 25 years of intensive research in the Production Buildings Studio. More than 30 years after the "Velvet Revolution", the areas and buildings of the former premises of the Unified Agricultural Cooperatives are still listed in the planning documentation of municipalities as stabilized areas of agricultural production, while the reality is diametrically opposed.
Komparace výnosů termínovaných vkladů u vybraných peněžních ústavů
SOCHOROVÁ, Martina
The main aim of thisbachelor thesis is an analysis of offers of short-term and long-term deposits of selected financial institutions operating in the market in the Czech Republic and their subsequent comparison.The thesis consists of two parts, theoretical and practical.The theoretical part describes and characterizes financial institutions, differences between short-term and long-term deposits, basic terms related to the term deposits and calculations important to determine the revenues. Furthermore, the theoretical part deals with mapping of offers of term deposits of individual financial institutions in the market in the Czech Republic.The practical part is focused on the comparison of revenues from deposits of selected financial institutions in the Czech Republic.The result is a recommendation of the best term deposit in accordance with given requirements.
Association of housing unit owners
BLÁHA, Martin
The bachelor thesis deals with analysis of the regulation of special legal entity - The associations of housing unit owners. It is an independent private law institute which is legally regulated in Act No. 89/2012 Coll., The Civil Code. There are described basic principles how associations works. One of the main aims of this paper is to compare between old and new law regulation of this institute. It is been mistakenly confused for a co-operative housing by general public. For this reason there is a chapter focused on co-operative housing to clear the differences between these two institutes. In addition there are described basic concepts and brief historical law development of the association of housing unit owners. It also includes questionnaire survey and guided interview. The questionnaire survey has been done with fifteen association members in total fifteen associations. The aim was find out the way members look at association, their view of statutory body and find out how well they know their internal regulations. Same number of surveys has been done with statutory body. Lastly, three guided interviews with assosiation members has been done for more detailed approach of association of housing unit owners and how it works.
Corporate Income Tax Optimization in a Selected Corporation
Hortová, Marie ; Ležáková, Kamila (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on the optimization of income tax of a chosen business corporation, specifically AGROCHEMA, cooperatives. The thesis is based on the effort to reduce the tax liability of the cooperative by the means of the valid legislation. The first part deals with the theory, which is used to elaborate other parts of the thesis. The second part presents the chosen company and calculates its current tax liability. The third part contains proposals of options for tax optimization and subsequent calculation of tax liability with suggested proposals.
The governing bodies of a cooperative
Slánský, Petr ; Oehm, Jaroslav (advisor) ; Štenglová, Ivanka (referee)
This diploma thesis deals with cooperatives and closely focuses on their bodies. Czech legal order gives only superficial legislation which causes many questions and imperfections to arise. The aim of this thesis is to find solutions to these problems and create an ideal model of cooperative. Following that, the author bases his thoughts on the legal doctrine and Czech court jurisdiction. The introductory part focuses on general questions, i.e. history of cooperatives, legislation and legal characteristics of cooperatives. The author refers to the negative impact of the Communistic Party of Czechoslovakia on cooperativeness between years 1948 - 1989. Such impacts are still present in nowadays legislation. Another imperfections are seen in the starkness and fragmentation of the legislation itself. All these imperfections may be removed by the future law about business cooperatives. The main body of the thesis follows as this describes the cooperative body legislation. Current legislation brings three obligatory bodies - assembly, board and control committee. Next to these, every cooperative may establish optional bodies. The chapter on assembly deals with its status and scope. In connection with assembly's scope the author describes in detail the process of assembly's decisions approving, together...
Transfers of ownership of flats from the cooperative to its members
Strouhalová Javorková, Zuzana ; Štenglová, Ivanka (advisor) ; Zahradníčková, Marie (referee)
This thesis deals with transfers of flats from housing cooperative to their members. The thesis tries to describe the process of tranfers of cooperative owneship especially regarding is specific aspects which feature and follow these transfers. The thesis is devided into seven chapters. First chapter summarizes basic periods of historical development of flat cooperative. This historical excursion, particularly period after 1945, is important also due to using of some of the terms in following chapters and it is also important for its infuence on following property relationships. Sources of law reflecting issue of transfers of flats from housing cooperative is listed in second chapter. It is not a complete list. It mentiones only the most important ones that regard to flat ownership, rights and obligations necessary fort he transfers, relationship between previous and present legulation. Chapter three contents characteristic of individual subjects of this civil relationship. Most of this chapter dedicated to a member - tenant of housing kooperative. Also this chapter compares previous and present regislation. Specification of housing cooperatives is given in the forth chapter. As well as two previous chapters also this one gives comparison between previous and present legislation. It says the...
Termination of the existence of a cooperative and change of its legal forms
Ryšavý, Karel ; Oehm, Jaroslav (advisor) ; Horáček, Tomáš (referee)
1 Abstract: Termination of the Existence of a Cooperative and Its Legal Forms The purpose of my thesis is to analyze termination of the existence of a cooperative and its legal forms. The thesis is composed of four chapters. Chapter One is introductory and defines basic terminology used in the thesis as the term cooperative and principles of cooperatives. The chapter is subdivided into two parts. Part One describes cooperatives and relevant Czech legislation. Part two explains principles on which are cooperatives based on. Chapter Two examines the process of termination of a cooperative. The chapter consists of three parts. Part One focuses on the termination of a cooperative. Part Two investigates process of liquidation of a cooperative. Part Three addresses the issue of dissolution of a cooperative. Chapter Three is subdivided into eleven parts and it is focused on the change of legal form of a cooperative. Part One outlines relevant Czech legislation. Part Two looks at principal articles for the change of legal form. Part Three concentrates on the project of the transformation. Part Four describes approval of the transformation. Part Five refers to the report on the transformation. Part Six deals with interim and final accounts. Part Seven is about asset pricing. Part Eight describes obligation to pay...
The cooperative as a business entity
Valíček, Jan ; Zahradníčková, Marie (advisor) ; Oehm, Jaroslav (referee)
1 Abstract The cooperative as a business entity The goal of this thesis is to look at the cooperatives from a different point of view as a business entity. The difference is explained on a fact that normally the cooperative is connected with ensuring of economic, social and other needs of its members. Chapter One deals with the basic features of a cooperative. With regard to the limited range of this thesis it considers only chosen features influencing the functioning of the cooperative as a business entity. Firstly a cooperative, entrepreneurship as a core of the market economy and the correlation between them is described. Then the thesis compares a cooperative with companies based on selected features. Chapter Two concentrates on types of cooperatives, on their constitution and utilization for business. This chapter focuses on housing cooperatives, consumer cooperatives, production cooperatives and credit unions. Last but not least the thesis comments the importance of alliances increasing competitiveness and advantages for the cooperative members. Chapter Three provides an outline of the European Cooperative Society. It is a necessary part with regard to the membership of Czech Republic in the European Union. The most important and most interesting parts related to the business utilization of the...
Savings and loan cooperative as a business corporation
Urbanová, Diana ; Liška, Petr (advisor) ; Josková, Lucie (referee)
Savings and loan cooperative as a business corporation Abstract This thesis deals with typical features of the savings and loan cooperative as a business corporation. The aim of the thesis is to compare the specific legal regulation of savings and loan cooperatives with the general legal regulation of business corporations and, especially, with the legal regulation of cooperatives. As a follow-up of the performed comparison, the thesis identifies features identical and, in the first place, features different, specific for the savings and loan cooperative. Such specific legal regulation is a matter of a more in-depth analysis of particular provisions and mutual relations thereof. The thesis is organised in three chapters. The first chapter includes classification of business corporations and their particular typical features, some of which are present in savings and loan cooperatives, too. The second chapter deals with historical development and importance of savings and loan cooperatives, while putting accent on the basic cooperative principles, such as cooperative democracy or an emphasize on the membership principle. Then it explains the origin of numerous restraining measures applicable to savings and loan cooperatives and making them similar to banks. The third, crucial chapter contains an analysis of...

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